MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court upon the Trustee's Objection to the Debtor's Claim of Exemption. The parties have agreed that the issues addressed by this Objection are issues of law which may be decided by the Court based upon the written arguments of counsel. The parties have submitted such arguments and have had the opportunity to respond to the arguments made by opposing counsel. The...
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